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King Saul's story reveals the dangerous consequences of partial obedience to God. When commanded to completely destroy the Amalekites, Saul spared their king and the best livestock, thinking he could offer them to God instead. This seemingly small compromise had devastating generational consequences, as descendants of those he spared later threatened to annihilate God's people. Partial obedience isn't just spiritual negligence—it's rebellion that God equates to witchcraft. Jesus, however, provides complete victory where Saul failed, declaring "It is finished" on the cross. We must identify our own "Agag"—the things we've kept alive that God told us to surrender—and embrace complete obedience rather than spiritual compromise.
In this episode of Pray the Word on Judges 1:28, David Platt urges us to obey God fully and not settle for partial obedience.Explore more content from Radical.
Today we'll be in 1 Samuel 15:19-20 talking about how Saul's perspective was the opposite of God's.“Why then did you not obey the voice of the Lord? Why did you pounce on the spoil and do what was evil in the sight of the Lord?” And Saul said to Samuel, “I have obeyed the voice of the Lord. I have gone on the mission on which the Lord sent me.” 1 Samuel 15:19-20Ridgecrest exists to reach the lost, build the believer, and connect the people of God to the mission and purpose of God. The Heart Truth podcast is just one way we seek to accomplish our mission online and you can help us by leaving reviews on your podcast platform of choice or by sharing these devotions with someone you know.To let us know how we can pray for you or to find out more about Ridgecrest, take a minute to fill out our Connection Card linked below. https://my.rbcdothan.org/connectioncardIf you'd like to receive our daily devotionals in your inbox, sign up HERE free of charge: https://mailchi.mp/4bcc8628406b/daily-heart-truth-devotionsThe Journey Podcast:YouTube: https://www.youtube.com/@JourneyPodRBCSubstack: https://thejourneypodcast.substack.comApple Podcasts: https://podcasts.apple.com/us/podcast/the-journey/id1785079800 Spotify: https://open.spotify.com/show/0syXQWFX6IhTZjeJsHWxtM?si=c4c7397b153248f6Ridgecrest Sermons podcast:Apple Podcasts: https://podcasts.apple.com/us/podcast/ridgecrest-baptist-church-sermons/id1517442154Spotify: https://open.spotify.com/show/3Ir5YcahI8G2SiIjrycB8W?si=0bc532b4f72c4facFind us online Facebook: https://www.facebook.com/RidgecrestDothanInstagram: https://www.instagram.com/ridgecrestbaptist/profilecard/?igsh=MWRrZHZwdXprYzhwZw==YouTube: www.youtube.com/@rbcdothanTikTok: https://www.tiktok.com/@rbcdothan?_t=ZP-8wfPSkVSuYo&_r=1Our website https://www.rbcdothan.orgWATCH LIVE Sunday and Wednesday: https://rbcdothan.online.church
Get access to more than 200 episodes of my premium podcast (The Aliquot) when you sign up as a FoundMyFitness Premium Member The strongest anti-aging strategy may be less about dramatic reversal and more about removing what accelerates aging in the first place. In this episode, Dr. Steve Horvath maps out the science behind biological age and how aging clocks are changing the way researchers evaluate longevity interventions. He also explains why omega-3s, a daily multivitamin, and sufficient vegetable intake stand out as evidence-backed, compounding levers for shifting biological age over time. Timestamps: (00:00) Introduction (07:05) What exactly is biological aging? (12:39) Do all aging clocks measure the same thing? (18:22) PhenoAge vs. GrimAge—how methylation reveals mortality risk (20:27) Why GrimAge is a powerful mortality predictor (24:10) How your epigenome remembers long-term stress (28:08) Can parents pass stress to offspring through the epigenome? (30:12) Why standard aging clocks fail in sperm (31:35) Can lifestyle changes reverse GrimAge? (33:24) How DunedinPACE tracks your aging speed (37:26) Which clock is best for testing longevity interventions? (39:47) Can methylation clocks replace long-term mortality studies? (43:33) Which interventions most reliably reverse epigenetic age? (46:31) Can someone reverse biological age by 5 years in 7 months? (50:49) Can GrimAge predict when you'll die? (52:36) Why a younger GrimAge doesn't mean more years of life (57:21) What epigenetic clocks fail to capture (1:03:26) Why aging clocks measure more than just inflammation (1:06:02) Does younger blood rejuvenate the whole body? (1:09:52) Can calorie restriction really slow biological aging? (1:14:00) Do GLP-1 drugs reverse epigenetic age? (1:17:29) Can a daily multivitamin slow epigenetic aging? (1:26:11) Omega-3, vitamin D, and exercise—which slows aging best? (1:34:01) Does correcting vitamin D deficiency reverse age acceleration? (1:36:29) Vegetables vs. exercise—which matters more for epigenetic age? (1:42:04) Does red meat accelerate epigenetic aging? (1:43:44) How much exercise is needed to slow epigenetic aging? (1:51:05) Can heat exposure mimic exercise? (1:52:29) Does a lower core body temperature slow aging? (1:54:54) How sleep disruption shows up on aging clocks (1:56:25) The role of social connection in biological aging (2:02:55) Are consumer biological age tests worth it? (2:07:52) How to choose a reliable biological age test (2:12:38) Why two epigenetic age tests might give different results (2:17:27) Can AI build better aging clocks? (2:18:58) Partial reprogramming—can cells become younger without losing identity? (2:22:52) What partial reprogramming can (and can't) reverse (2:27:43) Do DNA mutations actually drive aging? (2:29:59) Why no single intervention can stop aging (2:34:29) Why genetics aren't your destiny (2:38:38) Steve Horvath's longevity routine (2:43:11) Does short-term stress accelerate epigenetic aging? Show notes are available by clicking here Watch this episode on YouTube
First, partial funding for the arts and homeless services is being considered by the San Diego City Council. Then, advocates rallied in San Diego this week to push back against proposed state cuts to health care benefits. Next, a local artist has designed coins for the U.S. Mint as part of America's 250th anniversary. Also, we'll tell you what's happening as part of this weekend's Queer Movement Fest 2026. And, some more weekend event ideas that you and yours could take part in.
Negah Angha, Visiting Fellow at Kings College London, reacts to an agreement for a mutual cessation of attacks between Israel and Hezbollah.
Get your PKD tee here - https://damosays-shop.fourthwall.com Become a member of the Science Fiction community to continue the discussion Website - https://damiengwalter.com Patreon - https://www.patreon.com/DamienWalter Facebook - https://www.facebook.com/groups/324897304599197/ Subscribe to the Science Fiction podcast feed for long-form commentaries on these video essays https://damiengwalter.com/podcast/
What happens when a real estate syndication exits and all that bonus depreciation comes back into play? In this episode, Nate Sosa and Thomas Castelli break down depreciation recapture, cost segregation, and the tax implications GPs and LPs need to understand before selling a deal. Topics discussed include: - Bonus depreciation and cost segregation - Depreciation recapture mechanics - 1245 vs. 1250 vs. 1231 gains - 1031 exchanges in syndications - Refinancing strategies - Partial asset dispositions - LP communication and tax planning - Time value of money and tax deferral Request a free discovery meeting: go.therealestatecpa.com/mlre Get the Ultimate Guide for Real Estate Syndications: go.therealestatecpa.com/mlreultimateguide Submit your questions to: go.therealestatecpa.com/question The Major League Real Estate podcast is for general information purposes only and is not intended to provide, and should not be relied on for, tax, legal, investing, financial, or accounting advice. Information on the podcast may not constitute the most up-to-date legal or other information. No reader, user, or listener of this podcast should act or refrain from acting on the basis of information on this podcast without first seeking legal and tax advice from counsel in the relevant jurisdiction. Only your individual attorney and tax advisor can provide assurances that the information contained herein – and your interpretation of it – is applicable or appropriate to your particular situation. Use of, and access to, this podcast or any of the links or resources contained or mentioned within the podcast show and show notes do not create a relationship between the reader, user, or listener and podcast hosts, contributors, or guests. Any mention of third-party vendors, products, or services does not constitute an endorsement or recommendation. You should conduct your own due diligence before engaging with any vendor.
President of the Chicago Chapter of the Foundation Fighting Blindness Jamie Cutler joins Lisa Dent to talk about how her son, Ari, could be the youngest person to have their partial vision restored using experimental gene therapy. She goes on to highlight the Foundation’s VisionWalk happening Sunday, May 31st, at Busse Woods. The event features […]
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The League of Legends Betting Podcast Wednesday, May 27th, 2026 - LCK, Weekend Recap (partial) Recorded on: Tuesday, May 26th at 4:50pm Eastern Intro/Recap (0:26) LCK Slate (11:56) You can find more, exclusive content to go along with this show on My Patreon. My Twitter/X is @GelatiLOL P&L Sheet for 2026 can be found here and pinned to the top of my Twitter.
“There is a pretty powerful strain in America today in which men feel some need to be violent and domineering to sort of prove their masculinity. And there's sort of less intense but still prevalent strains that infect many other types of men.” — Jasper Craven Today is Memorial Day — America's annual celebration of its warriors and military ethic. But for Jasper Craven, author of God Forgives, Brothers Don't: The Long March of Military Education and the Making of American Manhood, it should be a day of muted self-reflection rather than bellicose celebration. Especially in May 2026 with America involved in another ludicrous overseas war. Craven's argument is that from George Washington onwards, America has fused military manliness with a self-destructive masculine identity. Thus young men are trained at top military academies like West Point to be unthinkingly domineering and violent. But for Craven, America — a continent surrounded by oceans to the east and west and by friendly neighbours to the north and south — has no need for the unreflective militarism fetishised by its military academies and culture. So what has West Point wrought? A nation of Pete Hegseths, Jasper Craven implies. Happy (ie: peaceful) Memorial Day everyone. Five Takeaways • Military Manliness and American Identity: From Washington to Hegseth: From the Founding Fathers — most of whom were Revolutionary War veterans — America has explicitly fused military manliness with core masculine identity. Boys who want to define themselves as Americans have felt a need to be strong, to serve, to defend. The archetype has only been beefed up over time: through the steroid era and into the world of Navy SEALs and special operators. The result is a culture where men feel the need to be violent and domineering to prove their masculinity, from carrying AK-47s to protests to becoming ICE agents. The problem: the archetype has no relationship to actual national security needs. • West Point and the Civil War: A Fuse, Not a Remedy: West Point was created to produce a well-schooled officer class. What Craven argues: when you allocate massive resources to building a military, you will feel the consequences. Before the Civil War, West Point was segregated into northern and southern companies — which exacerbated tensions rather than building union. When war broke out, many West Point officers defected to the Confederacy, including Robert E. Lee, who had been superintendent. West Point officers on opposite sides then killed each other in their thousands. Many lawmakers called for West Point to be abolished. They were not heeded. • Race, Integration, and the Military's Complex Legacy: Craven acknowledges the military's partial role in racial integration: Truman's executive order in 1948 desegregated the armed forces, which was a genuine milestone ahead of civilian institutions. But he is careful about what this means. Integration at the institutional level did not eliminate racism within the culture. And the same military that desegregated also produced the culture of violence, dehumanisation of the other, and misogyny and homophobia that Craven chronicles throughout the book. Partial credit is still only partial credit. • January 6th and the Politicisation of the Officer Class: In Trump's first term, General Mattis and General Kelly and others demonstrated real courage in reining in Trump's worst impulses. By the end of that term, they had all been replaced by loyalists. During the transition to Biden, Trump's military cronies at the Pentagon went dark. January 6th was largely carried out by military veterans. More than 100 senior retired military officers penned an op-ed supporting what Trump had done. In Trump's second term, the politicisation of the officer class has only accelerated. The non-political professional officer class is now divided. • ROTC, Not West Point: Craven's Prescription: Craven's preferred model: ROTC — military training supplemental to traditional liberal arts education. Survey data shows ROTC officers, because of exposure to Plato, Shakespeare, and the rest, are more well-rounded and better thinkers than West Point graduates. At West Point, it is essentially all STEM. Craven's prescription: introduce the humanities, expose cadets to civilians, break the silos. Ideally, West Point could become a national university that includes military programmes alongside the training of doctors and aid workers. The military-civilian divide is as much the military's creation as the civilian's. About the Guest Jasper Craven is a freelance reporter covering the military and veterans' issues. His work has appeared in the New York Times, Harper's Magazine, Politico, The Baffler, and the New Republic. He is the author of God Forgives, Brothers Don't: The Long March of Military Education and the Making of American Manhood (Atria/One Signal Publishers, May 19, 2026) and the co-author, with Suzanne Gordon and Steve Early, of Our Veterans. He lives in Brooklyn, New York. References: • God Forgives, Brothers Don't: The Long March of Military Education and the Making of American Manhood by Jasper Craven (Atria/One Signal Publishers, May 19, 2026). • Sebastian Junger, Tribe — referenced in the publishers' framing as a companion text. • Chris Hedges, War Is a Force That Gives Us Meaning — referenced as a companion text. • Episode 2907: Brandon Webb on Puddle Jumpers — the companion episode referenced at the opening; the pro-military counterpart to Craven's critique. • Episode 2909: Adrian Goldsworthy on Athens vs Sparta — also referenced at the opening. About Keen On America Nobody asks more awkward questions than the Anglo-American writer and filmmaker Andrew Keen. In Keen On America, Andrew brings his pointed Transatlantic wit to making sense of the United States — hosting daily interviews about the history and future of this now venerable Republic. With nearly 2,900 episodes since the show launched on TechCrunch in 2010, Keen On America is the most prolific intellectual interview show in the history of podcasting. WebsiteSubstackYouTubeApple Podcasts
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05/24/2026 Strong & Courageous | When God Fights For YouJoshua 8-10Bid Idea: God wins our battles when we walk His way.When God fights for you:1. Obedience matters. (Joshua 8) Some people are stuck because they want to know and understand God's whole plan before doing anything. Partial obedience still leads to full consequences. Where is God asking you to obey instead of just agreeing with Him?2. Dependence matters. (Joshua 9) Read Proverbs 3:5-6. What we fail to pray through, we often stumble through. What are you trying to navigate without truly seeking God? Are you willing to ask Him about it?3. Faith steps forward. (Joshua 10) Faith doesn't sit still when God says move. What step of faith is God asking you to take right now?
Impairment… here we go again! In this episode, I revisit IAS 36, but this time we focus on one of the areas that students often find difficult: Goodwill Impairment. I walk through the key principles, explain why goodwill must be tested through a cash-generating unit (CGU), and tackle one of the biggest exam complications: the treatment of non-controlling interests (NCI).You'll learn how goodwill impairment is tested in SBR questions, when impairment losses affect the parent and NCI, and why the measurement of NCI changes the calculation completely. Most importantly, I work through practical examples and journal entries so you can see exactly how the examiner expects you to approach this topic and pick up the marks in the exam.Thanks for listening to this episode of Pass Your SBR ACCA Exams with Tom Clendon.If you'd like to view the exam question on screen and see my working, subscribe to the YouTube Channel: https://www.youtube.com/@tomclendonSBR.For access to on-demand support and guidance for your ACCA SBR Journey, visit my website to see my current course offering: https://tomclendon.co.uk/.Chapters:(00:00) Introduction to goodwill impairment(01:02) Recap of IAS 36 impairment basics(02:30) Annual impairment review vs annual impairment loss(03:12) Goodwill impairment and the P&L treatment(04:41) Why goodwill is tested within a CGU(06:23) Goodwill, CGUs and exam application(06:54) NCI measurement and its impact on goodwill(08:54) Example 1: Full goodwill impairment (Bowie)(11:52) Accounting treatment and journal entries for full goodwill(12:52) Example 2: Partial goodwill impairment (Ziggy)(16:11) Journal entries and exam technique tips(17:31) Final exam advice and close
Today's Scripture passages are Psalm 136 | Joshua 24:29-33 | Judges 1.Read by Ekemini Uwan.Get in The Word with Truth's Table is a production of InterVarsity Press. For 75 years, IVP has published and created thoughtful Christian books for the university, church, and the world. Our Bible reading plan is adapted from Bible Study Together, and the Bible version is the New English Translation, used by permission.SPECIAL OFFER | As a listener of this podcast, use the code IVPWORD40 for 40% off and free shipping on any IVP resource mentioned in this episode at ivpress.com.Additional Credits:Song production: Seaux ChillSong lyrics written by: Seaux Chill, Ekemini Uwan, and Christina EdmondsonPodcast art: Kate LillardPhotography: Shelly EveBible consultant: JM SmithSound engineering: Podastery StudiosCreative producers: Ekemini Uwan and Christina EdmondsonAssistant producer: Christine Pelliccio MeloExecutive producer: Helen LeeTo reach the IVP podcast team, please use this form.Disclaimer: The comments, views, and opinions expressed in this podcast are solely those of the host and/or the guests featured on the podcast and do not necessarily reflect the views or positions of InterVarsity Press or InterVarsity Christian Fellowship.
In 2027, Germany will be introducing ‘partial' sick days, where employees can do as little as 25% of the day's work if they are ill. This is in order to curb record levels of sick day absences in the country. Should we introduce something similar here?Joining Seán to discuss is Alison Hodgson, Country Director for CIPD, the Professional Body for the World of Work.
Pastor Aaron unpacks the danger of partial obedience and reveals how rebellion often hides behind selective Christianity. Through the story of Saul in 1 Samuel 15, he confronts the ways believers can justify compromise, resist surrender, and place their will above God's—while calling the Church back to full obedience, true surrender, and holiness before the Lord.
Tue, May 19 10:18 AM → 10:33 AM GREENHAVEN FIRE PARTIAL Radio Systems: - Sacramento Regional Radio Communications System
In this episode, we break down one of the most practical risk management tools for active traders and swing traders: partial profit taking and raising stop losses as a trade moves in your favor. Whether you trade stocks, options, or swing positions, learning how to scale out of winning trades can dramatically improve your overall profitability and reduce emotional stress.What partial profit taking is and why scaling out in 1/3, 1/3, 1/3 can be a powerful risk management strategy for swing trading and position trading.How taking profits along the way locks in gains and increases the probabilities that your overall trade closes profitably, even if the stock pulls back to or below your original entry.How to move stop losses up as price advances, using tools like the 5-day moving average, recent swing lows, and logical technical levels to protect capital and prevent winning trades from turning into losers.How to structure trades around earnings dates, including when to let the last portion of a position ride and when to step aside.This episode doesn't stay theoretical—you'll hear detailed walk-throughs of three recent swing trades and how partial profit taking affected the final results:NUE (Nucor)Entry at 228.50 and first profit target hit at 232.77 for a 2% gain on the first third.Why taking 1/3 off reduced risk when the stock failed to show strong follow-through.How this structure may lead to closing the final 2/3 near breakeven while still booking an overall gain on the trade.ASXEntry at 33.81, first 1/3 sold at 35.23 for about a 4.1% gain.How raising the stop loss to 34.74, just under the 5-day moving average, protected profits on the remaining 2/3.Why the trade still closed profitably overall, even though price fell back to the original entry and finished below it—showcasing how partial profit taking prevents profits from “melting away.”NVDA (NVIDIA)Entry at 213.56, with 1/3 taken off at 226.22 for roughly 5.6% and another 1/3 at 234.97 for about 9.2%.How scaling out turned the last 1/3 into a “house money” position, managed into the May 20 earnings date with a stop around 216.How this approach combines trend-following with disciplined risk management, allowing participation in upside while protecting downside.Swing traders looking to smooth their equity curve and avoid giving back gains.Newer traders learning how to set and adjust stop losses rather than trading without a plan.Active investors who enter around technical setups but struggle with when to take profits and how much to sell.Anyone tired of watching winning positions turn into breakeven trades—or worse, losers.Partial profit taking is a core risk management and trade management technique, not just a way to “grab a quick win.”Scaling out in thirds (1/3, 1/3, final 1/3) helps you:Lock in early profits.Reduce position size as uncertainty increases.Keep a piece of the trade open in case of a continued trend.Raising stops as price advances—especially under logical technical levels like the 5-day moving average—helps protect gains and keeps you from round-tripping trades.You don't need to call the exact top; you need a repeatable process that keeps more of your winners and controls your losses over many trades.If you've ever watched a green trade slip back to zero or red and thought, “I should have taken something,” this episode gives you a concrete, rules-based framework to prevent that from happening again.What part of your current exit strategy do you feel needs the most work: taking profits too late, not taking enough profits, or not moving your stop losses up as the trade moves in your favor?Interested in joining the DTA Community? Check out the community at https://www.patreon.com/cw/thedisciplinedtraderacademy
James Anderson, Chairman & CEO of Guanajuato Silver (TSX.V:GSVR – OTCQX:GSVRF), joins me for a comprehensive update on Q4 2025 financials, year-to-date operations trends, the early partial repayment of their loan to Ocean Partners, the 16,000 meters of underground development work underway, and the key initiatives for their ongoing 75,000 meter drill program at each mine. Guanajuato Silver produces silver and gold concentrates from the El Cubo Mine Complex, Valenciana Mines Complex, the San Ignacio mine, and their recently acquired Bolanitos Gold-Silver Mine. In addition, the Company produces silver, gold, lead, and zinc concentrates from the Topia mine in northwestern Durango. In addition to these 5 producing mines, the Company also has 3 past-producing exploration and development projects in their portfolio at the El Horcon Mine, Pinguico Mine, and Cebada Mine. Q4 2025 Highlights Mine Operating Income of $4.0M represented a 375% increase over Q3; Working Capital of $14.2M vs $5.4M, represented a 163% increase over the previous quarter. Revenue increased by 40% to $22.7M in Q4 from $16.3M in Q3, 2025. Production during Q4 was 295,836 ounces of silver (an increase of 21% over the previous quarter Grades of Silver and Gold were 37% and 15% higher respectively, showing a continued trajectory toward higher quality ounces. Silver represented 64% of total revenue; with 94% of revenue in Q4 derived from silver and gold sales, Guanajuato Silver remains a genuine precious metals producer with outsized leverage to the silver price. Realized prices were $55.54 for silver and $4,161.94 for gold in Q4. Cash and cash equivalents totaled $41.5M at the end of the quarter James outlines their ongoing 16,000 meters of underground development work paired with the 75,000-meter drill program, currently utilizing 7 drill rigs and with plans to contract 2 more to augment exploration initiatives. This is largest exploration program the company has ever deployed, with some areas getting the first meaningful resource expansion in many years. If you have any follow up questions for James on Guanajuato Silver, then please email them into me at Shad@kereport.com. In full disclosure, Shad is a shareholder of Guanajuato Silver at the time of this recording, and may choose to buy or sell shares at any time. Click here to follow the latest news from Guanajuato Silver For more market commentary & interview summaries, subscribe to our Substacks: The KE Report: https://kereport.substack.com/ Shad's resource market commentary: https://excelsiorprosperity.substack.com/ Investment disclaimer: This content is for informational and educational purposes only and does not constitute investment advice, an offer, or a solicitation to buy or sell any security. Investing in equities and commodities involves risk, including the possible loss of principal. Do your own research and consult a licensed financial advisor before making any investment decisions. Guests and hosts may own shares in companies mentioned, and companies profiled may be sponsors of the KE Report.
Kiwbanks own bosses believe the bank needs to grow if it wants go toe-to-toe with the big-four Australian banks. Minister, Simeon Brown has asked them to look at ways to do that; including a potential public listing. David Cunningham is the former chief executive of the Co-operative Bank and now runs mortgage brokerage company Squirrel. He spoke to Lisa Owen.
AP correspondent Charles de Ledesma reports partial results from local elections in England show big losses for Prime Minister Keir Starmer's governing Labour Party, and gains for the hard-right Reform U.K.
Leadership failure rarely happens in a single moment—it unfolds through a series of small, seemingly reasonable compromises. In Episode #689, The Downward Drift of a Leader: How Saul's Compromises Led to His Fall, we examine the sobering leadership journey of King Saul and uncover how impatience, control, pride, and disobedience gradually reshaped his leadership—and ultimately led to his downfall. Saul didn't begin as a failed leader. In fact, many of his early decisions appeared logical, even necessary under pressure. But beneath those decisions was a subtle shift—from trusting God to trusting himself. This episode walks through five defining stages of Saul's drift: Impatience – Acting out of pressure instead of waiting on God Control – Forcing outcomes rather than trusting God's plan Pride – Shifting from servant leadership to self-focus Disobedience – Redefining obedience to fit personal preferences Blame-shifting – Refusing to take responsibility when confronted Each stage reveals a critical truth: leadership is shaped not just by major decisions, but by the small, repeated choices leaders make under pressure. Through Saul's story, we explore why: Pressure often exposes what leaders truly trust Strong-sounding decisions can still be spiritually misaligned Pride rarely announces itself—but quietly redirects the heart Partial obedience can be more dangerous than outright rebellion Responsibility is the foundation of long-term leadership integrity This episode isn't just a warning—it's an invitation. An invitation to examine where subtle drift may be occurring in your own leadership. Where might you be acting too quickly instead of trusting God? Where might control be replacing surrender? Where might pride be reshaping your motives? And where might you be tempted to avoid responsibility? Healthy leadership doesn't require perfection—but it does require humility, obedience, and a willingness to realign when necessary. If you want to lead with integrity over the long haul, this episode will challenge you to recognize the early signs of drift—and choose a different path. Because leadership doesn't fail overnight. It drifts—one decision at a time.
Today we'l be in Joshua 1:7 talking about what God really wants.“Only be strong and very courageous, being careful to do according to all the law that Moses my servant commanded you. Do not turn from it to the right hand or to the left, that you may have good successwherever you go.” Joshua 1:7
The horse racing of this year's Derby
Overweighted: Lose Weight Without a Diet, Eat What You Want, Be More Consistent
What if the biggest threat to your health journey isn't rebellion — it's almost following through? In episode 157, we're cracking open one of the most convicting stories in Scripture: King Saul's fatal mistake in 1 Samuel 15. Saul was given clear instructions from God. He followed most of them. He kept some of what he was told to destroy. He even believed he had obeyed. And yet God called it rejection. Sound familiar? Partial obedience is one of the most deceptive traps we face — not just spiritually, but in our health and weight loss journeys too. And because we're doing so much, we genuinely believe we're being obedient. That self-deception is exactly what makes partial obedience so dangerous. We'll dig into why partial obedience is still disobedience, how it quietly stalls our progress while keeping us feeling like we're on track, and why that false sense of compliance may be the very thing keeping you stuck. If you've ever said "I'm doing everything right" and still not seeing results — this episode is for you. In this episode: Why Saul's story is a mirror for our health journey How "mostly following the plan" keeps you spinning your wheels The danger of redefining the rules to justify our exceptions Practical steps toward full obedience — not perfection, but wholehearted commitment ✨ NEXT STEP If you're ready to go deeper and actually walk this out, join my community: http://wholeandholygirls.club
What if an AI could run centuries of aging experiments in a year? Dr. Daniel Ives, CEO of Shift Bioscience, explains how his team used a virtual cell to discover SB000 — a single gene that matches Yamanaka factor rejuvenation without cancer risk.CHAPTERS:00:00 — Centuries of experiments in a year02:03 — Daniel's journey: physics → Aubrey de Grey10:08 — The epigenetic clock breakthrough12:09 — The 13 mitochondrial genes20:09 — Yamanaka factors (OSKM) explained22:10 — Partial reprogramming: the weekend analogy24:11 — The cancer risk problem26:11 — AI virtual cell: how it works32:12 — AI-driven dark labs40:16 — Single-gene interventions42:17 — Shift's discovery: genes that reverse aging50:19 — Animal testing begins62:20 — Hearing loss: the unexpected aging connection66:21 — Rapamycin reverses hearing loss in animals78:25 — N=1 medicine and wearables84:26 — ClosingREFERENCES:Shift Bioscience: shiftbioscience.comPartial Reprogramming (Nature Comms, 2024): NatureEpigenetic Clock (Frontiers in Aging, 2024): FrontiersGUEST: Dr. Daniel Ives, PhD — CEO, Shift Bioscience, Cambridge UKHOST: Dr. Robert Lufkin MD | robertlufkinmd.com⭐ Enjoying the show? Please leave a 5-star review on Apple Podcasts — it takes 30 seconds and helps more people discover the science of health and longevity. Thank you!New episodes every Tuesday & Thursday. Subscribe so you don't miss one.Continue this conversation on Substack: https://robertlufkinmd.substack.comLies I Taught In Medical School — Free sample chapter: https://www.robertlufkinmd.com/lies/Web: https://www.robertlufkinmd.comYouTube: https://www.youtube.com/robertlufkinmdX: https://x.com/robertlufkinmdInstagram: https://www.instagram.com/robertlufkinmd/TikTok: https://www.tiktok.com/@robertlufkinLinkedIn: https://www.linkedin.com/in/robertlufkinmd/
In week 3 of Name the Chain, Pastor Caleb Cole speaks on one of the deepest struggles many people face: insecurity. Looking at the contrast between Saul and David, this message shows how insecurity often reveals itself through fear, control, comparison, and partial obedience. This sermon is an invitation to stop living from self protection and start living with God confidence, trusting the Lord's timing, design, and purpose for your life.Click here to view the episode transcript. (00:00) - The most common chain: insecurity (00:37) - A high school story about insecurity (02:13) - Why insecurity still shows up (04:03) - We need God confidence, not self confidence (06:07) - Saul faces pressure before battle (08:40) - Insecurity creates a need for control (12:48) - Fear will make you obey the wrong voice (18:23) - Trust God's timing in the waiting (21:12) - Partial obedience is still disobedience (26:14) - Insecurity turns people into threats (29:46) - David trusted God's control (35:25) - Faith must speak louder than fear (38:24) - Secure people build others up (39:38) - Who will you be, Saul or David (45:58) - Surrender your life and security to Jesus
Welcome to the Partial Recap for the 390s BCE!I'm Dr G And I'm Dr RadThis is our highlights edition of the 390s in Rome. We'll take you through from 399 to 390 in an epitome of our normal episodes. Perfect for those mornings when you don't want some lengthy rhetoric with your coffee - but please be warned - the Roman world is a violent one. Get ready for a recappuccino. For our full show notes and edited transcripts, head on over to https://partialhistorians.com/Support the showPatreonKo-FiRead our booksRex: The Seven Kings of RomeYour Cheeky Guide to the Roman Empire Hosted on Acast. See acast.com/privacy for more information.
PARTIAL OBEDIENCE is DISOBEDIENCE. This episode explores of the nuanced perspectives on obedience, sacrifice, and legalism in faith and recovery. Through engaging discussions and real-life examples, it emphasizes the importance of heart-driven obedience over routine rituals. We also answer your email and comments. Closing Song: To Obey Is Better Than Sacrifice by Keith Green. Key Topics · The story of Saul and David illustrating obedience· The biblical view of communion and alcohol· Legalism versus grace in faith practices· The importance of obedience over ritual· Practical examples of obedience and disobedience #recovery #alcoholic #twelvesteps #wedorecover #addiction
https://www.mafteiach.app/all/5749-08-01See here: https://youtu.be/M2txGIarvkg
• Laminate vs LVP → waterproof core is the key difference• Where it matters → kitchens/baths need fully waterproof materials• Partial remodels → keep cabinets/counters, update wet areas + floor• Design rule → match exactly or go clearly complementary• Materials → composite walls, quartz, large-format porcelain panels• Benefits → fewer seams, no grout, easier maintenance• Custom fit → every bathroom measured and built to size• Warranties → about service and follow-through, not just years on paperSee omnystudio.com/listener for privacy information.
Welcome to The Daily, where we study the Bible verse by verse, chapter by chapter, every day. Our shout-out today goes to Judson McCulloch from Lansing, MI. Thanks for your partnership in Project23. We cannot do this without donors like you. Our text today is 1 Corinthians 13:11-12. When I was a child, I spoke like a child, I thought like a child, I reasoned like a child. When I became a man, I gave up childish ways. For now we see in a mirror dimly, but then face to face. Now I know in part; then I shall know fully, even as I have been fully known. — 1 Corinthians 13:11-12 Paul now moves from the permanence of love to spiritual maturity. Childhood is not a sin. But being an adult believer and acting like a child is. "When I was a child…" Notice how Paul makes this personal. Paul is not mocking spiritual immaturity. He is describing spiritual growth. Children speak in fragments. Think in fragments. Reason in fragments. Partial. Incomplete. Developing. And that is how spiritual gifts function in this age. They operate in the partial. While real. They are good. But they are incomplete. The church in Corinth, however, treated partial things as ultimate things. They were fascinated with flashes of insight. Moments of manifestation. Public demonstrations of knowledge, tongues, and prophecy. Paul says that is childish thinking. Spiritually mature believers recognize the limits of the present age. "For now we see in a mirror dimly…" That is our condition. We know truly—but not fully. And that reality should produce humility, not spiritual gifting arrogance. Then Paul lifts their vision again: "Then face to face." "Then I shall know fully, even as I have been fully known." The Christian hope is not better gifting or more manifestations of your present spiritual gifts. It is a further and fuller sight of the more valuable motivation. One day, you will not need prophecy. You will not need partial knowledge. You will not need mediated insight. You will see Christ. And this is what we live for: a future reality that shapes a present humility. Aim for that in all your motivations this week with the gifts the Spirit has given to you. DO THIS: Identify one area where you speak or argue with more certainty than Scripture allows. Practice humility in that space this week. ASK THIS: Do I treat my partial understanding as final? Where has knowledge made me rigid instead of humble? Am I longing more for clarity now—or for Christ himself? PRAY THIS: Father, remind me that I see only in part. Guard me from childish arrogance and inflated certainty. Shape in me a maturity that longs for the day I see you face to face. Amen. PLAY THIS: "Turn Your Eyes Upon Jesus"
One of our favorites, Louisiana Sen. John Kennedy talks about the Democrats holding up the partial government shutdown. See omnystudio.com/listener for privacy information.
Do you need yoga, stretching, or "mobility work" to stay flexible. Does lifting weights make you "stiff" or does it improve flexibility?We examine 3 recent studies that compared resistance training to stretching for flexibility, and their findings challenge everything most people assume about lifting weights and mobility.Philip covers the "lifting makes you stiff" myth and a training approach that builds flexibility and strength at the same time.If you're over 40 and worried about losing range of motion, this one's for you. Stay for the bonus 60-second squat test at the end.Upgrade your sleep to match your training with Cozy Earth. Cozy Earth's bamboo-derived sheets regulate temperature so you stay comfortable all night. 100-night sleep trial, 10-year warranty. Use code WITSANDWEIGHTS at witsandweights.com/cozyearth for up to 20% off.Timestamps0:00 - Lifting weights and flexibility 1:10 - Strength training and mobility after 40 3:00 - Partial range of motion and stiffness 6:12 - 3 recent studies on strength training vs. stretching 8:30 - Bodyweight exercises and flexibility 10:22 - Eccentric training and range of motion 12:38 - 2025 Delphi consensus on stretching 13:31 - The best way to improve recovery 14:49 - Full ROM on compound lifts 16:30 - Exercises that load muscles at long lengths 18:00 - Load intensity and flexibility gains 19:30 - Exercise substitutions for flexibility 21:00 - Olympic weightlifters and mobility 22:34 - Bonus: 60-second squat flexibility test
Senate GOP leadership confirms they're TRYING TO GO AROUND Chuck Schumer to fund ICE and CBP for the rest of President Trump's termSee omnystudio.com/listener for privacy information.
AP's Lisa Dwyer reports that two bodies have been recovered from a parking garage collapse in Philadelphia.
Judges 1 ends… not with complete victory—but with incomplete obedience… and a land still filled with enemies. And this sets the stage for Judges 2. Judges 1 shows us what Israel did… but Judges 2 explains how God responds—and why it matters. • The question is no longer: "Why didn't they drive them out?" • The question becomes: "What happens… when God's people consistently choose partial obedience?" So if you have God's Word… turn to Judges 2… and let's begin reading.
BRADY WELLER discusses the intricacies of QSBS rollovers, including eligibility, timing, and strategic planning for founders and investors. The goal is to help the listener maximize tax benefits and navigate the legal complexities of this powerful tool. https://youtu.be/gvQ0ZskvWVI QSBS, tax exemption, startup founders, rollover, legal structuring, investment strategy, tax planning, startup exit, C corporation, Key Topics QSBS eligibility and benefits Challenges in executing rollovers Legal and tax considerations for founders Timing and risk management in rollovers Strategic structuring for maximum benefit “QSBS ROLLOVERS” Sound Bites “60 days is a very short window for founders.” “Rollover continues your holding period clock.” “Partial rollovers are common for founders.” Chapters 00:00 Understanding QSBS and Its Benefits 03:07 Challenges for Founders in QSBS Compliance 05:54 Advising Founders on QSBS Rollovers 08:57 Structuring New Ventures for QSBS Eligibility 12:00 Navigating QSBS for Tech and Non-Tech Founders 14:54 Investor Considerations in QSBS Transactions 17:46 State-Specific QSBS Regulations and Planning 20:57 Future of QSBS and Strategic Planning Resources Brady Weller on LinkedIn qsbsrollover.com qsbsreference.com Frazer Rice and Michael Arlein discuss the nuts and bolts of 1202 QSBS Features for Founders Guest links LinkedIn Transcript Frazer Rice (00:01.314)Welcome aboard, Brady. Brady Weller (QSBS Rollover) (00:03.043)Hey, Frazer, thanks for having me. Frazer Rice (00:04.738)Well, you are the nice compliment to a piece I just did with Michael Arlene on QSBS. We covered some of the nuts and bolts around 1202. You come at it from a little bit different angle. It’s usually where people, founders especially, have issues sort of complying with things like the three and five year rule. And otherwise really maximizing the capability of the rollover and the tax significance for it. Tell us a little bit about who benefits and what you do here. Brady Weller (QSBS Rollover) (00:35.107)Yeah, QSBS is. by far the biggest tax exemption available to individual taxpayers in the U.S. So it’s been something that hasn’t been up. I should say there’s not a massive advisory network around it. So it’s not something that’s been taken advantage of, I think, to its full scope. Michael, who you had on recently, is a top trust and estate planner for founders of companies around QSBS. The specific problem that QSBS rollover solve is for a shareholder of an early stage company. Most often founders or very early investors, say, maybe series A or earlier shareholders. It’s an incentive to basically hold your stock for a quote unquote long time. In this sense, that means, you know, now under some new rules, basically three to five plus years. It’s a tax exemption available to folks who hold their stock for at least five years. Then they can exclude from federal income tax now up to $15 million of gains when they sell that stock. So you have to be a shareholder in an early stage C corporation, early stage company. Frazer Rice (01:50.616).Those founders before three to five years are trying to figure out how to use this tool. What are the challenges in making sure they don’t blow up the transaction by transferring something poorly. Or having their company grow too large or have too much cash or those types of things? Maybe list out a little bit some of the challenges that are out there that that a founder needs to be aware of. Brady Weller (QSBS Rollover) (02:22.509).Yeah. So we don’t have to constantly caveat. I’ll mainly talk as though we’re speaking about the pre July 5th, 2025 rules for QSPS. Anything, any stock issued after that date, middle of last year. is under a slightly different set of rules. They are more expanded rules, but I’ll speak to this sort of from those old rules. And so the old rules state that you have to hold your stock for at least five years. And if you do, you can exclude a large portion from federal income tax, usually $10 million for founders. But if you don’t hold the stock for five years, your only option is to take the cash from that sale. For example, say you sell stock at year three or year four, and purchase new QSBS eligible stock with that cash within 60 days. So it’s sort of like the 1031 exchange. Folks maybe are more familiar with real estate property exchanges. Its sort of like a 1031 exchange for stock. So you take the cash and you purchase a like kind quote unquote asset with it. Now the challenge with that is 60 days is not a very long time. And when you’re a founder of a company who just went through liquidity. You just got your deal done and the whirlwind that that is. Now you’re dealing maybe in a post liquidity world. You’re maybe running another team at the acquirer or you’re otherwise involved. 60 days is not a long time to be able to find and diligence a new opportunity. . It’s just not feasible. Especially for founders to use that cash to say buy stock in someone else’s company. It just doesn’t make sense. Like risk adjusted, I suppose. Frazer Rice (04:05.579)No, it’s a miracle that your company did great. Now you have to go and find another miracle and make it work within 60 days. It’s crazy. Brady Weller (QSBS Rollover) (04:10.143).That that’s the biggest that’s probably the biggest barrier to executing them. For the longest time there just weren’t a lot of people. They hadn’t come alongside founders to help advise them on structured ways that they could do these rollovers. Yeah, the options are risky. It’s like take your money and invest it in Dave’s startup in San Francisco. He’s going to lose your money. So that may be what you want to do with that money. To keep your risk profile sort of moving. But that’s not tax planning in any way. Right. To make that decision just to save on federal income tax might not be the best way to use your rollover. So we’ve seen it much more for angel investors, something that they might use. People who want to maybe have a lot of deal flow. A lot of investment opportunities in front of them. But they want to keep that risk profile moving. I’d say timing and risk are the two biggest challenges when you’re trying to execute a rollover. Frazer Rice (05:13.805).As a detail on that, you’ve got your company. You’ve got $10 million coming to you. Hopefully tax free, similar to a 1031. You don’t have to go into one company, you could go into a basket of companies. Brady Weller (QSBS Rollover) (05:28.579).Yeah, you could take the cash, say you make $10 million from a sale. You could pay taxes on $3 million of it, assuming you haven’t hit your five year requirement. Then, you could roll over the other seven in various other deals. You could put it all into one new company. What the rollover actually does is it continues your holding period clock from the last stock. So if you held for three years in your original company stock, You sell. You’re able to reinvest those proceeds within 60 days. It continues your holding period. Once you’re beyond a combined five the next liquidity event in the second company. Now you have proper seasoning on your shares, for lack of a better word, and then you can sell them under the QSPS exemption. Frazer Rice (06:17.143)So, this gets to what you do on a day-to-day basis. So a founder comes to you and says, all right, I’ve got this situation I think that’s coming. And I need some advice. You’re sort of letting them know what’s happening here. How do you advise them, in a sense, whether it’s through your company or even as a general matter? Do you have a suite of other founders and companies that are out there? And then… Maybe also similar to a 1031, is there sort of an intermediary function that needs to happen in order for the asset or the cash to go into sort of a, for lack of word, like an escrow account to then be deployed correctly into the eligible next company so that you keep that period going. Brady Weller (QSBS Rollover) (06:50.713)Boom. Brady Weller (QSBS Rollover) (07:05.839)That’s a good question. It’s not as formalized as the, you know, in terms of the 1031 world where there’s sort of a designated intermediary and that’s sort of required step in the process. This is very much the wire goes into your checking account for the sale of company A stock. Frazer Rice (07:11.703)Mm-hmm. Brady Weller (QSBS Rollover) (07:22.281)You send a wire back out to purchase stock in company B. When someone comes to us and is looking for guidance on how to do a rollover, sometimes they’ve talked to tax or trust in state attorneys already, or maybe they’re CPA. And there are maybe 50 folks in the US who have, I’d say, Frazer Rice (07:37.463)Sure. Brady Weller (QSBS Rollover) (07:45.07)I call it advanced QSPS planning knowledge, which is they have the trust planning strategies, rollover knowledge, all of these things that sort of at their disposal that they can speak to, but it’s a very small network. so our firm is actually the only non-CPA non-law firm in the country that deals directly with founders on these. And so we ended up kind of playing quarterback, connecting them with the right attorneys, maybe the right CPA, if they don’t have one to make sure that the team is sort of assembled. You know, because the risk profile of taking your money and investing in someone else’s company typically doesn’t align with most founders’ interests at that time, the service that we provide is helping them to roll that money into a new startup of their own. We think these founder-led rollovers where the founder or the shareholder who sold their original stock can now direct the proceeds into a new entity that they own and control. It’s a really great way to execute this. It gives the shareholder, the founder the optimal amount of flexibility and control over the proceeds over time. So they can handle their own risk profile. Frazer Rice (08:57.921)So for the founder who built their business originally, they sell it and you’re sort of with them along the way to roll it over into another founder led situation. Are there any mechanics that you help with to sort of ensure that that takes place correctly? There’s so many, it seems like so many tiger traps along the way that you can stick your foot in and you did every, your intent was there, but maybe you did something weird or incorrect. Brady Weller (QSBS Rollover) (09:26.617)Yeah. Frazer Rice (09:26.721)Maybe a better way to ask this question is what are the things in that receiving new QSBS rollover do you want to see or a founder should make sure they have in place before they go ahead and pull the trigger? Brady Weller (QSBS Rollover) (09:41.904)We want to make sure it’s a C corporation. First of all, a lot of times when founders start their first companies, they just, you know, incorporate an LLC somewhere and start doing business. A lot of times there’s not even, maybe there’s, you know, two or $3,000 transferred to a checking account, you know, from their personal to their checking. That’s how you start most businesses. But when you’re, when you’re starting a rollover business, we have to see a couple other things. One is we want to make sure it’s a C corp from day one. Frazer Rice (09:58.989)Right. Brady Weller (QSBS Rollover) (10:09.123)You know, it’s okay if it’s a single owner C Corp where the founders, the, you know, only board member, only director. It’s, you know, it’s your entity. That’s fine. but we also want to see a purchase agreement, some kind of stock purchase agreement. So you can’t just transfer money from your chase savings account where the wire landed to the new business account and, know, go on about, about the business. we want to see a stock purchase agreement. And so some of those agreements, and the optimal way to do those for sort of the, the, the long run. Sometimes, we would obviously we have our template docs in ways that we might advise to do it. But very often we refer that out to legal counsel and coordinate there to make sure that just all the purchase agreements and governance docs and those types of things are in a good place. You know, it’s really making sure we have the purchase agreements and that the money gets moved to the corporate bank account, the new business bank account within 60 days. It’s really not a long period of time. And we run into a lot of situations where If someone’s not kind of quarterbacking the process, deadlines get away quickly and then administrative issues with a bank might push you beyond the 60 day window. We’ve seen that a few times and it can obviously cost you a lot of money. Frazer Rice (11:24.468)The, when you get to a point where the next business that this is going into, often the qualifications of being a QSBS eligible business can be a little bit murky. I’m thinking healthcare for instance, where like a hospital or that type of thing would traditionally probably not be a QSBS situation, but a healthcare service provider or a biotech company or something like that is. Brady Weller (QSBS Rollover) (11:46.937)Yeah. Frazer Rice (11:51.029)Do you help founders think about that? in many ways, there’s sort of the which came first, the idea for the company or the company itself. How do you make sure people stay on all fours on that front? Brady Weller (QSBS Rollover) (12:00.56)Yeah. Yeah, I if you build a startup before, know that the ideas in the early stage sometimes are extremely malleable. And when you start testing things in the market, the business very often changes. You know, we majority work with tech founders and that’s not because, you know, QSBS is well suited for tech. I think a lot of people think that to be QSBS, to be a technology company. That’s not true. It’s just that we most often see QSBS. We run into people who are knowledgeable about QSBS in the venture space. So venture backed start up, like traditional startup businesses, has 80 % plus of those companies are tech businesses. And then the other 20 % is manufacturing, biotech, life science, e-commerce, those types of things. But majority of people that we do these transaction with are in tech. And so by virtue of that, their rollover business ends up being, most of the time, ideas that they have are tech adjacent. So that’s a great place to be. I’d say some things to avoid. What we hear often people coming to us wanting to roll over into real estate in some way or another. And there are ways that the business that you start as part of a QSPS roll over can hold real estate assets long term, depending on the business type. But you have to be really careful there not to, in the eyes of the IRS, look like a real estate holding company or have too much of your assets tied up in sort of like passive real estate holdings. And so I’d say that’s the murkiest stuff that we run into. Brady Weller (QSBS Rollover) (13:37.822).Most of the businesses that we are helping founders start and grow as part of a QSPS rollover are B2B or B2C tech. Either web applications or mobile applications, e-commerce stores. We have a few hardware sort of based companies or like very physical product based companies as well. Frazer Rice (13:58.431)For a lot of tech founders, the idea of taking some money off the table is important. And I would think that maybe partial QSPS situations come up. This isn’t an all or nothing thing. You can take some money off the table and then allocate other parts, maybe half off and then the other half you can roll into the next company. Brady Weller (QSBS Rollover) (14:14.137)Yeah. Brady Weller (QSBS Rollover) (14:18.798)I’d say an extremely common situation that we see is maybe a founder. in New York who is raising maybe a Series B, call it a 50 or $60 million Series B. We saw a lot of these size rounds with the AI kind of boom happening and might be an opportunity to take, you know, four to $6 million off the table as secondary at that stage in the company’s growth. so you have this founder who just got $5 million wired to their bank account, maybe their first money. They’ve been renting in a condo or apartment in the city and they’re still very much like in high growth stage with company so they don’t have a lot of bandwidth to run a new business. And so they’ll really try and de-risk themselves. That is, maybe pay taxes on a million, a million and a half, give themselves a cushion right away, maybe buy a condo or you know whatever, stabilize their life just a bit and roll over the other four, three and a half million, you know, and manage a project on the side that way. That’s a really common situation we see. Frazer Rice (15:19.624)For investors who are invested in a lot of different things and maybe you know, they’ve got six or seven companies that are QSBS eligible and they are sort of rolling the dice on that and sort of picking and choosing which one should go into which that type of thing What’s different about it from an investor standpoint than from an operator standpoint? Brady Weller (QSBS Rollover) (15:43.758)Yeah, I think the biggest thing investors have to pay attention to is if you receive a distribution that isn’t QSPS eligible because of holding period, you cannot just take that money and invest it back into a venture fund. and call that a rollover. The money can go into a venture fund, but that capital also has to be called and deployed into, an investment from that fund. Meaning you can’t just invest in the, in the partnership at the partnership level in a venture fund and it’s sit there undeployed and be eligible for QSBS. It actually has to be fully deployed into target, target opportunities within 60 days. So that’s something that I think that we’ve run into a couple of times with, with investors is they think, I’ll just, know, Fund2 is open at, you know, XYZ firm. I’ll just roll the money over there. But it does have to be deployed still within that 60 day window. So that’s something that we hear a lot of. You know, if you’re an investor, I would keep, you know, you don’t always have the perfect deal ready at the right time. But keeping good relationships with the founders that… you’re partnering with, you know, you never know when someone might be able to open up a tranche on the side or sell some secondary to you. if you’re trying to still get access to that deal sort of outside of a normal round. Frazer Rice (17:07.445)So for the companies that are in your orbit, obviously you’re probably checking in saying, hey, you didn’t do anything to blow up your QSBS status. But for the companies that aren’t that way, and let’s say you’re a founder and you’ve got a nice situation where you’re able to take some money off the table and maybe put it into. one of the things that your friends put together or something like that. How do you think about a checklist or what are the questions to ask to make sure that the recipient investor or recipient of the investment is QSBS eligible and will sort of stick to it? Brady Weller (QSBS Rollover) (17:46.48)Yeah, you want to ensure first that the company is small enough. so under the old rules that I mentioned, the company would have to have less than $50 million of gross assets. A really great proxy for that is just how much has that company raised? You know, if you’re trying to invest in a company and they’ve raised $120 million, it’s very likely that they have at some point blown the asset test and they’re not issuing QSPS anymore. It’s very, it’s not always, but it’s very possible. A lot of people confuse that test for valuation. which is a mistake, you could have a billion dollar company in terms of market value, you know, with only 20 or 25 million dollars worth of assets on the balance sheet. It is possible, especially in some of these high multiple high growth tech businesses. And so, yeah, not confusing valuation with gross assets is one thing to pay attention to. the other is ensuring just that the company is a C corp, especially for early stage investors. I’m talking like first money in, maybe before, you know, pre seed or pre seed, would say, ensuring that the right structuring is in place such that, know, you’re getting stock issued directly from a C corporation at that time you’re investing. So I would say that’s something to worry about more if you’re, you know, an angel. who does a lot of sort of direct sourcing of deals and you’re not going through a fund. Most of the time, if someone’s raised capital directly from a venture fund, all the paperwork and things that you’re going to look for as far as QSPS are going to be in place, because most VCs are pretty well acquainted at this point with, hey, let’s make sure this is eligible before we get in here. Frazer Rice (19:27.913)Right. And just to distinguish, an LLC that elects to be taxed as a C Corp versus a C Corp, C Corp, is there any distinction there for our listeners? Brady Weller (QSBS Rollover) (19:39.673)Yes. Generally, we would say as long as the LLC has made that C-Corp election before issuing more at that stage, guess, membership units of stock, as long as they’ve made that C-Corp election prior to issuing the stock, then we feel generally good about it. But yeah, an LLC, it’s an entity structure whose default taxation is as a pass-through, but an LLC can also be taxed as a C-Corp and can issue quote unquote QSBS eligible shares. or units as well, so it is possible. Frazer Rice (20:12.683)I was gonna say, so for the listeners out there, C-Corp doesn’t just mean C-Corp, but the real operative language is that it’s taxed as a C-Corp component, and that should be part of your checklist as you go down the list of companies to potentially roll into. So for those people who aren’t exactly founders, but maybe are investors or otherwise part of businesses that they’ve been included in, et cetera. Those non-venture-backed businesses, what are the opportunities there for QSBS and then the ability to roll it over into other things? Brady Weller (QSBS Rollover) (20:48.708)Yeah, I would say it’s very rare that we see a non-venture-backed business in between the coasts, I’ll say, right? Like not one of these like kind of like call them coastal elite tech businesses. I’m talking about your like legacy family business in, you know, North Carolina. Frazer Rice (20:59.488)I mean… Brady Weller (QSBS Rollover) (21:11.856)Most of the time we’re going to see those as pass-throughs or partnerships, maybe like an S-Corp. You would see that type of structure and those businesses, while they could be amazing businesses, the interest in them isn’t QSPS eligible because it has to be issued from a C-Corporation. Most of the time, the planning opportunity we see with those types of businesses is around the time of maybe a generational transition or other type of transition planning where Maybe the children take over from the parents and they establish a plan. Hey, we’re going to take it over, but we want to plan to sell maybe the next five to seven years. I hear this a lot. And opportunity. If you are in an industry in a sector where stock sales are common in the industry for exiting the businesses, changing, electing to be treated as a C Corp or restructuring to a C Corporation from one of those pass through structures is an opportunity because you could sort of reorganize, reissue stock, now start your QSBS five year time clock. And, you know, hopefully the business keeps doing well and you can have that exit opportunity down the line. And at that point, take advantage of QSBS. Again, the thing you want to pay attention to is that you actually be able to do a stock sale at that time because QSBS requires a sale of stock, not an asset sale. And so that’s a really important distinction. So make sure either that you’re in an industry where that’s common or you’re working with counsel who understands what you’re trying to accomplish before you make those decisions about how you’re setting your entity up at that stage. Frazer Rice (22:41.353)Right. Frazer Rice (22:56.758)I just have a comment for me with the passage of the new law that we sort of alluded to where previously you really didn’t start thinking about this until fully five years. The new law, people can start thinking about it within three. You get 50 % of the benefit of the exclusion at three years. Brady Weller (QSBS Rollover) (23:08.282)Mm-hmm. Frazer Rice (23:15.21)And I’ve run into people where three years suddenly seems like a short amount of time, whereas five years, I think everyone was sort of like, we’ll get there eventually. you know, they’re they’re they’re fighting for their survival anyway. And if that happens to work terrific in this case, I think that the law moving the timeline up a little bit has had an interesting impact on those conversion discussions, because I think people are now starting to say, hey, you know what? I can get to three years. And, you know, with the speed at the and the rate at which things change at this point, it’s much more realistic than I think it might have been going back in time. Brady Weller (QSBS Rollover) (23:50.896)And if you have a stable business where you feel comfortable making projections, say three years out, so to what that business could look like at that time, it’s really becoming more common now to do what you’re calling like choice of entity studies, right? So working with someone who can model out with the difference in taxation, both at the company level and at the point of. Frazer Rice (24:05.482)Mm-hmm. Brady Weller (QSBS Rollover) (24:15.276)selling stock, what the optimal structure may be depending on your time horizon tax it, your expectations for growth or lack thereof. So that’s something that some valuation firms, business advisories, some law firms or CPA tax advisories may be able to do. If you’re in that situation, you’re trying to figure out, hey, what’s the math look like based on my baseline assumptions of what this business will be and can help you sort of make those decisions about how to plan. over the next three to seven years. Frazer Rice (24:47.402)As part of that reorganization too, I’ve talked to a few people who are in, let’s call it personality-based businesses, whether they’re podcasters or influencers or other types of things that are a little bit adjacent to maybe typical software companies. And I’ve brought up the notion that you may be disqualified now, but you may have a future growth opportunity within your business to make it fall more in line with a QSBS-defined business. And so, you if you’ve got the time and the ability and it makes a business sense, it may make sense to start thinking about either sectioning that off or developing that business line for something a little bit later on. Brady Weller (QSBS Rollover) (25:27.95)Yeah, being strategic about where those adjacent businesses, how they’re structured and where they’re built. And I mean, where like in terms of a legal entity level sense, I’m thinking about, for instance, several golf YouTubers, make a lot of golf content online, but now they’re announcing partnerships to, you know, design clothing, you know, have their own clothing line, or maybe they’ve entered a, a joint venture with a golf club maker or maybe an emerging brand and they’re taking equity. Frazer Rice (25:41.983)Mm-hmm. Brady Weller (QSBS Rollover) (25:57.826)Those are really interesting options and I think that you still have the opportunity to leverage your personal brand to grow that business but separating them out so that you know your reliance on your personal brand doesn’t ruin QSBS. That’s actually getting to one of the rules around qualified small business stock which is that the companies can’t be based on the skill or reputation of a single person. And so that’s when we think about Frazer Rice (26:24.938)Mm-hmm. Brady Weller (QSBS Rollover) (26:27.632)Like entertainers, athletes, social media personalities. MrBeast, for instance, couldn’t sell MrBeast, the YouTube channel necessarily, as QSBS eligible interest because of that rule more than likely. And that’s obviously a broad brush, paying attention to where you hold your business interests is important for this if you’re in that space. Frazer Rice (26:53.5)Any state thoughts? I know California QSBS is uncoupled from the federal QSBS and New York threatened it and apparently that got knocked down. New Jersey just coupled with the federal government so that people weren’t scared away from doing that. How does that figure into your analysis? Brady Weller (QSBS Rollover) (27:04.304)you Yeah. Brady Weller (QSBS Rollover) (27:12.784)It’s sort of a battle of the coast. It’s like which coast of the United States is going to be most investor and founder friendly with relation to these things. Yeah, because California hasn’t followed it for a long time. Oregon and Washington state are close behind there. And then we have the sort of somewhat the opposite happening on the East Coast. So as an East Coast guy, I hope it becomes a hub. But yeah, there is some sort of. Frazer Rice (27:19.528)Right. Brady Weller (QSBS Rollover) (27:36.388)you know, state and local tax planning, strategic planning that you might be able to do if you have the foresight and, you know, the right data to determine where you might become a resident or taxpayer prior to an exit. You might talk with a. assault attorney or assault advisor state and local tax is usually tax advisors CPAs or or tax attorneys who can help you think through Hey, does it make a difference whether or not I move from California to Texas? What does that look like for my family? What does that look like for my post-tax exit situation? because where the company is headquartered, as long as it’s in the United States, doesn’t matter for QSPS, just has to be a domestic USC corporation. And so remembering that QSPS is fundamentally an individual taxpayer incentive means that regardless of where the shareholders are located, you’re gonna be beholden to that specific state of where you live and their roles around QSPS. Frazer Rice (28:36.906)Terrific stuff. Brady, we’re winding down here. How do people find you and your company and any sort of parting thoughts? Brady Weller (QSBS Rollover) (28:44.516)Yeah, I’m personally very active on LinkedIn. So you can find me there, Brady Weller and our website, qsbsrollover.com. We also have a sort of an open source QSBS advisory referral site called qsbsreference.com. And so you can find us at either of those places. We’d be happy to help you out and point you in the right direction. Frazer Rice (29:05.13)Brady, thanks for being on. Brady Weller (QSBS Rollover) (29:06.874)Thanks, Frazier, appreciate it. Keywords QSBS, tax exemption, startup founders, rollover, legal structuring, investment strategy, tax planning, startup exit, C corporation, legal advice Titles Mastering QSBS Rollovers: Strategies for Founders and Investors The Ultimate Guide to QSBS Tax Exemptions and Rollovers https://www.amazon.com/Wealth-Actually-Intelligent-Decision-Making-1-ebook/dp/B07FPQJJQT/
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John discusses the Senate staying up late to pass a funding bill for DHS that leaves ICE and border patrol OUT. But of course, it was rejected immediately by the GOP controlled House. He also discusses Pete Kegsbreath blocking the promotion of 2 Black and 2 female Army officers to be one-star generals. Next, he speaks with Democratic strategist Max Burns about his new piece in The Hill called "The Main Stream Media is Crumbling and It's About Time". And then finally, John jokes with TV's Frank Conniff. He's a comedy writer and performer who began his TV career writing for the Peabody Award winning Comedy Central series Mystery Science Theater 3000, where he also played TV's Frank. They talk with the Evil Army of the Night about current news and pop culture.See Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.
White House Border Czar Tom Homan says 700 federal agents will be leaving Minnesota after months of aggressive immigration enforcement, protests, and the killing of two U.S. citizens by federal agents.A new NPR/PBS/Marist poll finds most Americans now say ICE has gone too far, as the Trump administration shifts its tone on immigration enforcement.And the last remaining nuclear arms control treaty between the United States and Russia, the New START Treaty, is set to expire, raising new fears about unconstrained nuclear competition.Want more analysis of the most important news of the day, plus a little fun? Subscribe to the Up First newsletter.Today's episode of Up First was edited by Eric Westervelt, Dana Farrington, Robbie Griffiths, Mohamad ElBardicy, and Alice Woelfle.It was produced by Ziad Buchh and Nia DumasOur Director is Christopher Thomas.We get engineering support from Neisha Heinis. Our technical director is Carleigh Strange.Our deputy Executive Producer is Kelley Dickens.(0:00) Introduction(01:58) Partial Drawdown in Minnesota(05:36) NPR Poll: Trump and ICE(09:18) Nuclear Treaty ExpiresLearn more about sponsor message choices: podcastchoices.com/adchoicesNPR Privacy Policy
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